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论文编号：	7860
作者编号：	2120132679
上传时间：	2015/12/7 22:59:50
中文题目：	“营改增”对中国财险业的影响及对策研究
英文题目：	The research on influence and countermeasure of tax change from business tax to VAT in China to property insurance
指导老师：	张晓农
中文关键字：	营改增；C财险公司；税负变化
英文关键字：	Business Tax transforming into Value-added Tax; C property insurance company; Change of Tax Burden
中文摘要：	税收是国民经济正常运行的重要基础，自2013年8月1日起，运输业和部分现代服务业的“营改增”试点工作在全国范围内展开，并且要在“十二五”期间全面完成增值税改革，保险业作为现代服务业的重要组成部分之一，将于2015年底正式启动“营改增”税制改革。本文在保险业即将实施“营改增”的大背景下，主要以C财产保险公司作为研究对象，具体分析了“营改增”对财产保险业所带来的影响及对策研究。本文在梳理相关理论和研究文献的基础上，运用大量翔实数据分析了财产保险业在“营改增” 前后的税负变化及现行营业税制下存在的主要问题；并详细分析了“营改增”对C公司财务运营、经营利润、销售模式、产品定价和系统改造等方面的影响，旨在通过上述分析来系统揭示“营改增”对财产保险公司带来的变化和影响。由于至今保险业“营改增”的具体实施方案及细则尚未出台，本研究创新地、多角度地试算了未来“营改增”在一般纳税模式、简易征收模式和免税征收模式下对财险公司的不同影响。最后，面对“营改增”所带来的影响，本文分别从C公司的税务筹划、内控管理和系统建设等方面提出了针对性的对策和建议，使C财险公司能更好地把握和应对“营改增”所带来的发展机遇和挑战，同时本文研究对我国财产保险行业的相关企业也具有参考和借鉴作用。 关键词：营改增；C财险公司；税负变化
英文摘要：	Tax is the important foundation for the normal operation of the national economy. Since August 1, 2013, transportation industry and part of the modern service industry’s “Business Tax to VAT” pilot project has been carried out throughout the country and to complete the VAT reform during the "Twelfth Five Year Plan". Insurance industry, as an important part of modern service industry, will be officially launched the “Business Tax to VAT” tax reform at the end of 2015. Under the background of insurance industry carrying out “Business Tax to VAT” immediately and taking the C property insurance company as research project, this thesis analyzes the effects and countermeasures that “Business Tax to VAT” has brought to property insurance industry. On the basis of combing the relevant theory and research literature and using a large number of detailed data, this thesis analyzes the tax changes before and after the “Business Tax to VAT” and the existing problems of the current business tax system; And analyzes the influence to C company on the financial operation, earned profit, sales mode, product pricing and system reform, aiming to reveal the changes and effects of the “Business Tax to VAT” to the property insurance companies through above analysis. Due to the concrete scheme and details of the “Business Tax to VAT” have not been finalized as yet, this research innovatively and multi-dimensionally estimates the different tax bearing influence of "Business Tax to VAT" in general tax mode, easy collection mode and exemption collection mode to the property company as well as to consumers in the whole society and the influence of the social total welfare level. Finally, facing the effect brought by “Business Tax to VAT”, this thesis puts forward corresponding countermeasures and suggestions in terms of tax planning, internal control management and system construction of C company, which enables C Insurance company better grasp and meet the opportunities and challenges brought by the "Business Tax to VAT”. Meanwhile this thesis has a reference impact on related enterprises of our property insurance industry. Key Words: Business Tax transforming into Value-added Tax; C property insurance company; Change of Tax Burden
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